PENGARUH GOOD CORPORATE GOVERNANCE, DAN UKURAN PERUSAHAAN, TERHADAP PENGUNGKAPAN ENTERPRISE RISK MANAGEMENT

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh reputasi auditor, keberadaan risk management committee, ukuran perusahaan, dan struktur kepemilikan publik terhadap pengungkapan enterprise risk management. Populasi dari penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2012-2013 berjumlah 48 perusahaan. Teknik pengambilan sampel dengan purposive sampling. Sampel yang masuk kriteria sebanyak 24 perusahaan dengan 48 unit analisis. Metode analisis penelitan ini menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan bahwa reputasi auditor, dan struktur kepemilikan publik berpengaruh positif signifikan terhadap pengungkapan enterprise risk management. Sedangkan keberadaan risk management committee, dan ukuran perusahaan tidak memiliki pengaruh signifikan terhadap pengungkapan enterprise risk management. Penelitian selanjutnya sebaiknya mengidentifikasi variabel lain yang memiliki pengaruh terhadap pengungkapan enterprise risk management.

This study ains to analyze the effect of auditor reputation, risk management committee, firm size, and public ownership structure on enterprise risk management disclosure. The population of this study is all property and real estate companies listed in Indonesia Stock Exchange (IDX) year of 2012 to 2013, amount to 48 companies. The study uses purposive sampling. The companies that meet requirements stated by this study were 24 companies with 48 data in term of financial reports. Methods of data analyze used in this study is multiple linear regression. The results of this study show that auditor reputation and public ownership structure has significant effect on enterprise risk management disclosure. Meanwhile, risk management committee and firm size do not have significant effect of enterprise risk management disclosure. Other researchers should identify other variable that have potential influence on firm value, such as public ownership.